The Central Board of Indirect Taxes (CBIC) has notified that the authorized carrier may surrender Registration through a written request to the Jurisdictional Commissioner of Customs.
The board has notified the Sea Cargo Manifest and Transhipment (Fifth Amendment) Regulations, 2021 which seeks to amend Sea Cargo Manifest and Transhipment Regulations, 2018.
As per the amendment where the Jurisdictional Commissioner of Customs is satisfied with the information provided by the applicant in Form-I, he shall register such applicant for transacting business under these regulations.
The registration shall be valid unless and until revoked in terms of the provisions under regulation 3A or regulation 11. Provided that the registration of the authorized carrier shall be deemed invalid if the authorized carrier is found to be inactive for a period of one year. The term ‘inactive’ refers to an authorized carrier who does not transact any business pertaining to Customs during a period of one year, excluding the period for which registration has been suspended under regulation 11.”
The notification inserted Regulation 3A in respect of the Surrender of registration which reads “an authorized carrier may surrender his registration issued under regulation 3 through a written request to the Jurisdictional Commissioner of Customs. On receipt of the request under sub-regulation (1), the Jurisdictional Commissioner of Customs may revoke the registration, if, the authorized carrier has paid all dues payable to the Central Government under the provisions of the Act, rules or regulations made thereunder; and no proceedings are pending against the authorized carrier under the Act, rules or regulations made thereunder”.
The Commissioner of Customs may, subject to the provisions of regulation 12, suspend the operations of such authorized carrier in his jurisdiction by an order, for a reason to be recorded in writing, on any of the grounds, namely failure to comply with any of the provisions of these regulations, within his jurisdiction or anywhere else; failure to comply with any of the conditions of the bond executed by him under these regulations; any misconduct, within his jurisdiction, which in the opinion of the Commissioner of Customs renders him unfit to transact any business in the Customs Station; adjudicated as an insolvent; of unsound mind; convicted by a competent court for an offense involving moral turpitude or otherwise”.
In the said regulations, in regulation 12, for sub-regulation (5), the following sub-regulation shall be substituted, namely, “(5) At the conclusion of the inquiry, the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, shall prepare the report of inquiry and after recording his findings thereon, submit the report within a period of ninety days from the date of issue of a notice under sub-regulation (1)”.
The Notification seeks to insert Form – IA which is in respect of an application by authorized carrier to renew registration.
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